There is a newer version of the New Mexico Statutes
2013 New Mexico Statutes
Chapter 7 - Taxation
Article 19 - Supplemental Municipal Gross Receipts Tax
Section 7-19-16 - Interpretation of act; administration and enforcement of tax. (1979)
NM Stat § 7-19-16 (2013) What's This?
7-19-16. Interpretation of act; administration and enforcement of tax. (1979)
A. The division shall interpret the provisions of the Supplemental Municipal Gross Receipts Tax Act [7-19-10 NMSA 1978].
B. The division shall administer and enforce the collection of the supplemental municipal gross receipts tax, and the Tax Administration Act [7-1-1 NMSA 1978] applies to the administration and enforcement of the tax.
History: Laws 1979, ch. 397, § 7.
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